Deloitte’s Roadmap: Noncontrolling Interests

Chapter 2 — Glossary of Selected Terms

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Chapter 2 — Glossary of Selected Terms 2.1 Overview 2.2 Accretion Method 2.3 ASC 480 Measurement Adjustment 2.4 ASC 480 Offsetting Entry 2.5 ASC 810-10 Attribution Adjustment 2.6 ASC 810-10 Carrying Amount 2.7 Attribution 2.8 Base Portion of the ASC 480 Measurement Adjustment 2.9 Business Combination 2.10 Controlling Financial Interest 2.11 Downstream Transaction 2.12 Equity Interests 2.13 Excess Portion of the ASC 480 Measurement Adjustment 2.14 Fair Value 2.15 Foreign Entity 2.16 Goodwill 2.17 Hypothetical Liquidation at Book Value 2.18 Immediate Method 2.19 Noncontrolling Interest 2.20 Parent/Noncontrolling Interest Attribution Method 2.21 Parent-Only Attribution Method 2.22 Primary Beneficiary 2.23 Reciprocal Interests 2.24 Redeemable Noncontrolling Interest 2.25 Reporting Entity 2.26 SEC Registrant 2.27 Simultaneous Equations Method 2.28 Subsidiary 2.29 Treasury Stock Method 2.30 Upstream Transaction 2.31 Variable Interest Entity 2.32 Variable Interests